109 年 國立臺北大學會計學系碩士班《審計學》

1. You have been assigned to the audit of NTPU Inc. for the year ended December 31, 2019. Your audit senior has obtained the following files for you to use in your testing, all in Excel format: customer list and accounts receivable December 31. Your customer list file should include the customer number, customer name, complete address, phone number and credit limit. The Accounts Receivable files will each contain the customer number and the accounts receivable balance. How to determine if all customers with a receivable balance are approved customers by ACL?
   (A) Relate, Choose the accounts receivable table as the primary table and Customer List table as the secondary table. "unmatched primary records".
   (B) Relate, Choose the Customer List table as the primary table and accounts receivable table as the secondary table. "matched primary records".
   (C) Join, Choose the accounts receivable table as the primary table and Customer List table as the secondary table. "unmatched primary records".
   (D) Join. Choose the Customer List table as the primary table and accounts receivable table as the secondary table. "matched primary records".

2. Auditors would most likely use computer-assisted audit techniques (CAATs) to
   (A) Make copies of client data files for controlled reprocessing.
   (B) Construct a parallel simulation to test the client's computer controls.
   (C) Perform tests of a client's hardware controls.
   (D) Test the operative effectiveness of a client's password access control.

3. Auditors would most likely introduce test data into a computerized payroll system to test internal controls related to the
   (A) Existence of unclaimed payroll checks held by supervisors.
   (B) Early cashing of payroll checks by employees.
   (C) Discovery of invalid employee identification numbers.
   (D) Proper approval of overtime by supervisors.

4. Smith Corporation has numerous customers. Customer files are kept on disk storage. Each account in the customer file contains name, address, credit limit, and account balance. The auditor wishes to test these files to determine whether credit limits are being exceeded. The best procedure for the auditor to follow would be to:
   (A) Use generalized audit software to develop test data that would cause some account balance to exceed the credit limit and determine if the system properly detects such situations.
   (B) Use generalized audit software to compare credit limits with account balances and print out the details of any account with a balance exceeding its credit limit.
   (C) Require a printout of all account balances so they can be manually checked against the credit limits.
   (D) Request a printout of a sample of account balances so they can be individually checked against the credit limits.

5. An auditor may decide not to perform tests of controls related to the control activities within the computer portion of the client's internal control. Which of the following would not be a valid reason for choosing to omit such test?
   (A) The controls duplicate operative controls existing elsewhere.
   (B) There appear to be major weaknesses that would preclude reliance on the stated procedure.
   (C) The time and dollar costs of testing exceed the time and dollar savings in substantive testing if the tests show the controls to be operative.
   (D) The controls appear adequate.

6. Which of the following is least likely to be a general control over computer activities?
   (A) Procedures for developing new programs and systems.
   (B) Requirements for system documentation.
   (C) A change request log.
   (D) A validity test.

7. Which of the following is an example of general computer control?
   (A) Input validation checks.
   (B) Control total.
   (C) Firewalls.
   (D) Self-checking numbers.

8. Which of the following would not generally be considered a program control?
   (A) Limit tests.
   (B) Segregation of duties controls.
   (C) Allowed character tests.
   (D) Missing data tests.

9. General controls over IT systems are typically tested using:
   (A) Generalized audit software.
   (B) Observation, inspection, and inquiry.
   (C) Program analysis techniques.
   (D) Test data.

10. Which of the following testing techniques minimizes the possibility that the auditors will contaminate a client's financial
    records?
    (A) Test data.
    (B) Integrated test facilities.
    (C) Controlled programs.
    (D) Tagging and tracing transactions.

11. Decreases in the estimated standard deviation have what effect on required sample size?
    (A) Increases.
    (B) Decreases.
    (C) No effect.
    (D) Indeterminate.

12. In the past, the auditors have found that the book value of a receivable account has been related to the amount the account
    is misstated (i.e., large accounts have large misstatements and small accounts have small misstatements). Which of the
    following techniques is most likely to be efficient?
    (A) Mean-per-unit estimation.
    (B) Ratio estimation.
    (C) Difference estimation.
    (D) Sequential sampling estimation.

13. Which of the following is an advantage of systematic selection over random number selection?
    (A) It provides a stronger basis for statistical conclusions.
    (B) It enables the auditor to use the more efficient "sampling with replacement" tables.
    (C) There may be correlation between the location of items in the population, the feature of sampling interest, and the
    sampling interval.
    (D) It does not require establishment of correspondence between random numbers and items in the population.

14. Which procedure is an auditor most likely to use to detect a check outstanding at year-end that was not recorded as
    outstanding on the year-end bank reconciliation?
    (A) Prepare a bank transfer schedule using the client's cash receipts and cash disbursements journal.
    (B) Receive a cutoff statement directly from the client's bank.
    (C) Prepare a four column bank reconciliation using the year-end bank statement.
    (D) Confirm the year-end balance using the standard form to confirm account balance information with financial institutions.

15. Which of the following procedures would probably be most effective in identifying duplicate billing of customers during
    the year?
    (A) Analytical procedures.
    (B) Confirmation of accounts at year end.
    (C) Data analytics applied to sales transactions.
    (D) Review of contracts.

16. An inventory turnover analysis is useful to the auditor because it may detect:
    (A) Inadequacies in inventory pricing.
    (B) Methods of avoiding cyclical holding cost.
    (C) The optimum automatic reorder points.
    (D) The existence of obsolete merchandise.

17. Which of the following policies is an internal control weakness related to the acquisition of factory equipment?
    (A) Acquisitions are made through and approved by the department in need of the equipment.
    (B) Advance executive approvals are required for equipment acquisitions.
    (C) Variances between authorized equipment expenditures and actual costs are to be immediately reported to management.
    (D) Depreciation policies are reviewed only once a year.

18. Which of the following best describes the independent auditors' approach to obtaining satisfaction concerning depreciation
    expense in the income statement?
    (A) Verify the mathematical accuracy of the amounts charged to income as a result of depreciation expense.
    (B) Determine the method for computing depreciation expense and ascertain that is in accordance with generally accepted
    accounting principles.
    (C) Reconcile the amount of depreciation expense to those amounts credited to accumulated depreciation accounts.
    (D) Establish the basis for depreciable assets and verify the depreciation expense.

19. Assume that the auditors are concerned about disbursement transactions that have been recorded for improper amounts.
    Which procedure(s) would possibly identify these transactions?
    Item | Trace from source
    documents to journals | Vouch from journal
    to source documents
    ---|---|---
    A. | No | No
    B. | No | Yes
    C. | Yes | No
    D. | Yes | Yes

(A) Option A
(B) Option B
(C) Option C
(D) Option D

20. The primary purpose of the internal auditors' evaluation of internal control is to:
    (A) Determine if management has planned and implemented activities needed to attain goals and objectives.
    (B) Determine the extent of tests of controls needed during field work.
    (C) Identify areas for fraud investigation.
    (D) Determine if employees have incompatible duties that have compromised the control environment.